Internal Revenue Code:Sec. 6075. Time for filing estate and gift tax returns

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 61 - INFORMATION AND RETURNS
        Subchapter A - Returns and Records
         PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
       

Statute

    Sec. 6075. Time for filing estate and gift tax returns
 
    (a) Estate tax returns
      Returns made under section 6018(a) (relating to estate taxes)
    shall be filed within 9 months after the date of the decedent's
    death.
    (b) Gift tax returns
      (1) General rule
        Returns made under section 6019 (relating to gift taxes) shall
      be filed on or before the 15th day of April following the close
      of the calendar year.
      (2) Extension where taxpayer granted extension for filing income
          tax return
        Any extension of time granted the taxpayer for filing the
      return of income taxes imposed by subtitle A for any taxable year
      which is a calendar year shall be deemed to be also an extension
      of time granted the taxpayer for filing the return under section
      6019 for such calendar year.
      (3) Coordination with due date for estate tax return
        Notwithstanding paragraphs (1) and (2), the time for filing the
      return made under section 6019 for the calendar year which
      includes the date of death of the donor shall not be later than
      the time (including extensions) for filing the return made under
      section 6018 (relating to estate tax returns) with respect to
      such donor.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 91-614, title I,
    Sec. 101(b), 102(d)(4), Dec. 31, 1970, 84 Stat. 1836, 1842; Pub. L.
    94-455, title XX, Sec. 2008(b), Oct. 4, 1976, 90 Stat. 1892; Pub.
    L. 96-167, Sec. 8(a)-(c), Dec. 29, 1979, 93 Stat. 1277, 1278; Pub.
    L. 97-34, title IV, Sec. 442(d)(3), Aug. 13, 1981, 95 Stat. 322;
    Pub. L. 107-16, title V, Sec. 542(b)(3), June 7, 2001, 115 Stat.
    83.)
 

Amendment of Section

                            AMENDMENT OF SECTION
        Pub. L. 107-16, title V, Sec. 542(b)(3), (f)(1), title IX, Sec.
      901, June 7, 2001, 115 Stat. 83, 86, 150, provided that,
      applicable to estates of decedents dying after Dec. 31, 2009,
      this section is temporarily amended as follows:
        (1) by amending subsection (a) to read as follows:
    ''(a) Returns relating to large transfers at death
      ''The return required by section 6018 with respect to a decedent
    shall be filed with the return of the tax imposed by chapter 1 for
    the decedent's last taxable year or such later date specified in
    regulations prescribed by the Secretary.''; and
        (2) in subsection (b)(3), by substituting ''section 6018
      return'' for ''estate tax return'' in heading and ''(relating to
      returns relating to large transfers at death)'' for ''(relating
      to estate tax returns)'' in text.
        See Effective and Termination Dates of 2001 Amendment note
      below.
 

Miscellaneous

                                 AMENDMENTS
      1981 - Subsec. (b). Pub. L. 97-34 substituted in par. (1) the
    rule for filing gift tax returns on or before the 15th day of April
    following the close of the calendar year for prior provision for
    such filing on or before, in the case of a return for the first,
    second, or third calendar quarter of any calendar year, the 15th
    day of the second month following the close of the calendar
    quarter, or, in the case of a return for the fourth calendar
    quarter of any calendar year, the 15th day of the fourth month
    following the close of the calendar quarter, redesignated former
    par. (3) as (2), and, as so redesignated, substituted ''under
    section 6019 for such calendar year'' for ''under section 6019 for
    the fourth calendar quarter of such taxable year'', struck out
    former par. (2) setting forth special rule where gifts in a
    calendar quarter totalled $25,000 or less, added par. (3), and
    struck out par. (4) respecting application of the special rule to
    nonresidents not citizens of the United States.
      1979 - Subsec. (b)(1). Pub. L. 96-167, Sec. 8(a), substituted
    ''(A) in the case of a return for the first, second, or third
    calendar quarter of any calendar year, the 15th day of the second
    month following the close of the calendar quarter, or'' for ''the
    15th day of the second month following the close of the calendar
    quarter'', and added subpar. (B).
      Subsec. (b)(2). Pub. L. 96-167, Sec. 8(c), substituted ''the date
    prescribed by paragraph (1) for filing the return for'' for ''the
    15th day of the second month after'' in provisions preceding
    subpar. (A), and struck out ''the close of'' before ''the first
    subsequent'' in subpar. (a) and before ''the fourth calendar
    quarter'' in subpar. (B).
      Subsec. (b)(3), (4). Pub. L. 96-167, Sec. 8(b), added par. (3)
    and redesignated former par. (3) as (4).
      1976 - Subsec. (b). Pub. L. 94-455 designated existing provisions
    as par. (1) and added pars. (2) and (3).
      1970 - Subsec. (a). Pub. L. 91-614, Sec. 101(b), substituted ''9
    months'' for ''15 months''.
      Subsec. (b). Pub. L. 91-614, Sec. 102(d)(4), substituted ''the
    15th day of the second month following the close of the calendar
    quarter'' for ''the 15th day of April following the close of the
    calendar year''.
             EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
      Amendment by Pub. L. 107-16 applicable to estates of decedents
    dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107-16,
    set out as a note under section 121 of this title.
      Amendment by Pub. L. 107-16 inapplicable to estates of decedents
    dying, gifts made, or generation skipping transfers, after Dec. 31,
    2010, and the Internal Revenue Code of 1986 to be applied and
    administered to such estates, gifts, and transfers as if such
    amendment had never been enacted, see section 901 of Pub. L.
    107-16, set out as a note under section 1 of this title.
                      EFFECTIVE DATE OF 1981 AMENDMENT
      Amendment by Pub. L. 97-34 applicable with respect to gifts made
    after Dec. 31, 1981, see section 442(e) of Pub. L. 97-34, set out
    as a note under section 2501 of this title.
                      EFFECTIVE DATE OF 1979 AMENDMENT
      Section 8(d) of Pub. L. 96-167 provided that: ''The amendments
    made by this section (amending this section) shall apply to returns
    for gifts made in calendar years ending after the date of the
    enactment of this Act (Dec. 29, 1979).''
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Section 2008(d)(2) of Pub. L. 94-455 provided that: ''The
    amendment made by subsection (b) (amending this section) shall
    apply to gifts made after December 31, 1976.''
                      EFFECTIVE DATE OF 1970 AMENDMENT
      Amendment by Pub. L. 91-614 applicable with respect to decedents
    dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614,
    set out as a note under section 2032 of this title.
      Amendment by Pub. L. 91-614 applicable with respect to gifts made
    after Dec. 31, 1970, see section 102(e) of Pub. L. 91-614, set out
    as a note under section 2501 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 2523, 2632, 2642, 6166,
    7269 of this title.
 

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